Accounting and Evaluation of Knowledge Capital

Accounting and evaluating Knowledge Capital is an emerging problem that must be solved under the new international accounting standards. Theory of knowledge management continues to produce evidence about the importance of intangible assets as a source of value. This book is designed to build bridges between the two views of the problem: first, proposed in the recent theory on evaluating of intangible assets or knowledge management theory; second, the new international accounting standards under the principle of "fair value of assets "that leads us to the market and universal assessment methods.



Author José Maria Pedro
Edition 2009
Pages 304
ISBN 978-972-54-0225-2
Price 28,07 €






Buy (Universidade Católica)